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Japan — Business: Sole Proprietorship

A Japanese sole proprietor who wants to file a blue return must apply by 15 March of the year, or within two months of starting a business after 16 January.

VerifiedGovernment / official sourceNational Tax Agency of Japan — Blue return system (No. 12010)Last reviewed: 2026-10-23

Key facts

  • The general deadline for the blue return application is 15 March of the year in which the person wants to start filing blue returns.
  • For a business started after 16 January of that year, the application is due within two months of the start date.
  • The NTA table sets deadlines for six categories, including inherited businesses and a deceased person blue-return filings.
  • The NTA lists a Notification of Commencement of Profit-making Business among its guideline forms; confirm its deadline with the tax office.

Steps

  1. Start operating — No pre-approval needed to begin trading as a sole proprietor.
  2. File the Business Opening Notification — Submit Kaigyo Todoke to the local tax office within 1 month of starting.
  3. File annual return — Complete kakutei shinkoku during the Feb-March filing window each year.

Related topics

accountingcompany-formation

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